Madras High Court
Parvathy Ortho Hospital Pvt.Ltd vs The Assistant Commissioner (St) on 31 January, 2022
W.A.No. 83 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.01.2022
CORAM
THE HONOURABLE MR. JUSTICE R. MAHADEVAN
AND
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.A.No. 83 of 2022
and
CMP. No. 741 of 2022
Parvathy Ortho Hospital Pvt.Ltd.
No.241, GST Road, Chrompet,
Chennai - 600 044,
Represented by its Director,
Dr.S.Muthukumar .. Appellant
Versus
The Assistant Commissioner (ST)
Chrompet Assessment Circle,
Nandanam, Chennai - 600 035. ..
Respondent
Writ Appeal filed under Clause 15 of Letters Patent against the order dated
23.11.2021 passed by the learned single judge in W.P.No.24997 of 2021.
For Appellant : Mr.Manohar Sundaram
For Respondent : Mr. NRR.Arun Natarajan
Special Government Pleader (Taxes)
1/6
https://www.mhc.tn.gov.in/judis
W.A.No. 83 of 2022
JUDGMENT
(Judgment of the Court was delivered by R. MAHADEVAN, J.)
Heard Mr.Manohar Sundaram, learned counsel for the appellant and
Mr.NRR.Arun Natarajan, learned Special Government Pleader (Taxes) appearing
for the respondent.
2.Feeling aggrieved by the order dated 23.11.2021 passed by the learned
judge in W.P. No. 24997 of 2021, the assessee has filed this intra court appeal.
By the order impugned herein, the writ petition was dismissed with liberty to the
appellant to file a statutory appeal within a period of fifteen days from the date of
receipt of a copy of the order and on such filing, the appellate authority shall
consider the same and pass appropriate orders, on merits, within a period of four
weeks.
3.According to the appellant / assessee, they are engaged in the business of
providing medical and health care services relating to orthopaedics. For the
assessment year 2016-17, they duly filed its monthly returns in accordance with
the provisions of the Tamil Nadu Value Added Tax Act, 2006. After scrutiny of
https://www.mhc.tn.gov.in/judis
W.A.No. 83 of 2022
the same, the respondent issued a show cause notice dated 11.01.2021 proposing
to levy tax under the TNVAT Act, to which, the appellant filed its reply on
26.02.2021 along with certain documentary evidence. Partly accepting the
contentions of the assessee, the respondent dropped the proposal in respect of
four items, but confirmed the proposal in respect of six items and passed the
assessment order dated 04.10.2021. It is the main grievance of the appellant /
assessee that without providing sufficient opportunities to substantiate their
contentions, the respondent passed the assessment order on the ground that
adequate documentary evidences were not filed by the assessee, which is in
complete disregard to the principles of natural justice. Therefore, the appellant
filed WP.No.24997 of 2021 to set aside the order of assessment. However, the
learned Judge dismissed the writ petition, by order dated 23.11.2021, which is
questioned herein.
4.On a perusal of the documents enclosed in the typed set of papers, we
find that the appellant / assessee was granted opportunity to substantiate their
claim by producing documentary evidence. That is why, the learned Judge
directed the appellant to approach the appellate authority by way of appeal, while
dismissing the writ petition filed by them challenging the assessment order
https://www.mhc.tn.gov.in/judis
W.A.No. 83 of 2022
passed by the respondent. Therefore, we find no infirmity or illegality in the
order so passed by the learned Judge.
5.At this juncture, the learned counsel for the appellant begs to appeal to
this court that the appellant / assessee is in possession of all the necessary
documents in support of their claim and therefore, an opportunity be provided to
them to place all those materials before the assessing officer for consideration.
Having regard to the plea so made on the side of the appellant, which appears
to be reasonable and also in the interest of justice, we grant yet another
opportunity to the appellant to submit all the relevant documents to the
respondent and co-operate with the completion of the assessment. For that
limited purpose, the order of the learned Judge is set aside and the matter is
remanded back to the respondent for fresh consideration. The appellant /
assessee shall file the requisite documents to the respondent on 10.02.2022 at
10:30 a.m. and make their submissions through their authorised representative.
On such filing and the submission, if any, made by the appellant, the respondent
shall pass appropriate orders within a period of two weeks thereafter.
https://www.mhc.tn.gov.in/judis
W.A.No. 83 of 2022
6.This writ appeal stands disposed of accordingly. No costs. Consequently
connected miscellaneous petition is closed.
(R.M.D., J.) (M.S.Q., J.)
31.01.2022
dhk
Internet : Yes
Index : Yes/No
To
The Assistant Commissioner (ST)
Chrompet Assessment Circle,
Nandanam, Chennai - 600 035.
https://www.mhc.tn.gov.in/judis
W.A.No. 83 of 2022
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
av
W.A. No. 83 of 2022
31.01.2022
https://www.mhc.tn.gov.in/judis
